Aadhaar authentication requirement introduced for registered persons to access certain GST refund and revocation procedures. The amendment makes Aadhaar authentication mandatory for designated persons linked to a registration-proprietor, partners, karta, directors, managing committee members, trustees or authorized signatory-to be eligible to file revocation of cancellation applications, refund claims in FORM RFD-01, and refunds of integrated tax on exported goods; alternative identity documents are permitted temporarily where Aadhaar is not yet assigned, with Aadhaar authentication required within thirty days of allotment.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Aadhaar authentication requirement introduced for registered persons to access certain GST refund and revocation procedures.
The amendment makes Aadhaar authentication mandatory for designated persons linked to a registration-proprietor, partners, karta, directors, managing committee members, trustees or authorized signatory-to be eligible to file revocation of cancellation applications, refund claims in FORM RFD-01, and refunds of integrated tax on exported goods; alternative identity documents are permitted temporarily where Aadhaar is not yet assigned, with Aadhaar authentication required within thirty days of allotment.
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